合法纳税9大要点丨银行存款账户不报告，企业经营有风险操作步骤

Core Viewpoint - Companies are required to report any new or changed bank accounts to tax authorities in accordance with the Tax Collection and Administration Law of the People's Republic of China [3][5]. Group 1: Reporting Requirements - Taxpayers engaged in production and business must report all bank account numbers to tax authorities within 15 days of opening or changing accounts [5]. - The reporting can be done through the electronic tax bureau by selecting the appropriate menu options and submitting account information [3]. Group 2: Consequences of Non-Compliance - Failure to report bank account information on time can result in fines ranging from 2,000 to 10,000 yuan, depending on the severity of the situation [5]. - Not reporting accounts can negatively impact a company's tax compliance credit, with a deduction of 11 points if the number of bank accounts exceeds those reported to tax authorities [5].